Transformasi Tata Kelola Keuangan Berbasis Hasil: Strategi Peningkatan Nilai Kinerja Anggaran Kementerian Perdagangan Pasca Efisiensi Fiskal
DOI:
https://doi.org/10.55606/jass.v7i2.2808Keywords:
Automatic adjustment, Budget performance value, Early warning system, Target calibration, Value for moneyAbstract
This policy paper analyzes strategies to improve the Budget Performance Value (Nilai Kinerja Anggaran, NKA) of the Ministry of Trade in response to the 2024 automatic adjustment policy. Although aggregate budget realization of priority detailed outputs reached 94.54% (IDR 418.21 billion), physical achievement was uneven and several essential outputs were not implemented at all (0%). The study used a mixed-methods policy analysis: issues were screened with the Urgency, Seriousness, Growth (USG) method, root causes were traced with 5 Whys analysis, and policy options were evaluated with Bardach's Multi-Criteria Decision Analysis (MCDA) by a panel of five experts. The core problem is the low adaptability of the planning-implementation chain to fiscal dynamics, driven by the absence of a recalibration protocol, fragmented data silos, and an administrative spending culture that neglects Value for Money. The selected alternative, scoring 4.80, is a single Minister of Trade Regulation on an Integrated Budget Performance Calibration Protocol based on an Early Warning System. It integrates automatic target calibration, a real-time integrated dashboard as a single source of truth, and outcome-based performance evaluation, shifting governance from a spending culture toward a result-oriented culture.
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